Skip to main content

To: US Government / Congress

COVID-19 Frontline Healthcare, Emergency Services & Police Hazardous Duty Tax Exclusion

COVID-19 Frontline Healthcare, Emergency Services & Police Hazardous Duty Tax Exclusion

Request:
If you are an eligible member who has served in a COVID-19 Hazardous Duty zone, the US Government and IRS should exclude your income from taxation.

Example of a current practice includes military Publication 3, “The Armed Forces Tax Guide, the authoritative source for all military specific tax matters, covers the Combat Zone Exclusion.” Read below for a summary of how Front line Covid-19 Hospital, Fire/ Emergency services and Police departments should receive Hazardous duty tax relief during this pandemic and its relevance there in.

Requirements:
You must be able to show proof of being currently employed under hospital staff, Fire or Police departments in one of the 50 United States of America.

Entitlement to the compensation must have fully accrued in a month during which the member served in a “designated hazardous duty zone” or was hospitalized as a result of wounds, disease, or injury incurred while serving in a designated “hazardous duty zone.”

Actions:
There is no required action for you to receive the exclusion. Each entitled organization will automatically certify your entitlement by excluding reportable income on your W-2. If you believe you are entitled, and your W-2 reflects your full, unadjusted annual pay and benefits, contact your organizations pay office to issue a corrected W-2.

Provisions:
Excludable Income – You can exclude the following income related to “Hazardous Duty” compensation:
Basic Pay – All for every month you are present in a hazardous duty zone.
New hire or Continuation Bonuses – You can exclude this income if the relevance of work performed or the execution of the contractual agreement for continued service occurred while present in a hazardous duty zone.
School Loan Repayments – You can exclude part of the repayment associated with the months you were present in a COVID-19 hazardous duty zone.

For example, if a year is required to earn the repayment and you serve six of those months in a hazardous duty zone, you can exclude half of the repayment income.

COVID-19 Imminent Danger/Hostile situation or hostile Fire while under COVID-19 duress Pay – You can exclude all of this income.
Leave Benefits – You can exclude income from selling accrued leave earned while in a hazardous duty zone.
Awards and other Financial Incentives – You can exclude associated income for submissions made while in a COVID-19 hazardous duty zone.
Non-Excludable Taxes – Civilian pay earned while in a COVID-19 hazardous duty zone is subject to Social Security and Medicare taxes and will appear on your W-2.
Period Covered – You will receive the exclusion for months you served in a COVID-19 hazardous duty zone, including partial months of service. One or more days served in a COVID-19 hazardous duty zone during any month counts as a full month.

Limits – The following limits are placed on your exclusion:
Hospital Staff Members – You can exclude all civilian pay for each month present in a COVID-19 hazardous duty zone.
Police Officers – You can exclude all civilian pay for each month present in a COVID-19 hazardous duty zone.
Fire department and emergency services – You can exclude all civilian pay for each month present in a COVID-19 hazardous duty zone.

Married Personnel – The following exclusion combinations are authorized:
If both members are serving in a COVID-19 Hazardous Duty Zone – Both may receive the tax exclusion for the months they were present in a COVID-19 hazardous duty zone.
Both are serving under one of the required COVID-19 frontline worker positions and only One Served in a Covid-19 hazardous duty zone – The spouse who served in a hazardous duty zone may receive the tax exclusion for the months they were present in the hazardous duty zone.
One is Frontline Worker and Served in a COVID-19 hazardous duty zone – The spouse who served in a hazardous duty zone may receive the tax exclusion for the months they were present in the hazardous duty zone.
Hospitalization – You can exclude civilian compensation earned during hospitalization (in or out of a hazardous duty zone) due to wounds, disease, or injury incurred in a hazardous duty zone. If a member of any of the above aforementioned positions is hospitalized for a part of a month as a result of wounds, disease, or injury incurred while serving in that zone, the member is entitled to the exclusion for the entire month. Civilian pay received for hospitalization that extends beyond two years from the last month of presence in a combat zone is not excluded.

Why is this important?

During the COVID-19 pandemic, COVID-19 Frontliners’ Healthcare, Fire/ Emergency Services & Police have been directly engaged in the defense of our nation during a historical time of arduous and dangerous situations while trying to protect our nations citizens, and infrastructure firm the fall out and possible collapse of the American and global economy. The brave women and men of this great nation who have and are serving in any of the aforementioned positions deserve the gratitude of the US government and its people just as the US Military receives during combat actions in our nations defense. As we see it, there are currently no differences between the current combat actions abroad and now here at home. The only difference currently is the common enemy. America is facing the global enemy of COVID-19 currently on our home soils. Many have lost their lives and lives of family members and friends in the line of duty against the war on “COVID-19!”
While the rest of the economy is getting stimulus payments, moratoriums, and bailouts, healthcare workers, firefighters, emergency services and police departments alike have been hard at work, with little to no relief, in hazardous duty zones, risking our lives to save America and its people with little to no expectations from the American people except a simple “thank you!”

We believe it’s time for the US government to step up and do the right thing in support of its frontline providers services to this great nation we call UNITED STATES OF AMERICA!
United we have stood, and many have fallen and will continue to fall. Please, be kind, be compassionate like we are, and do the right thing. Provide us COVID-19 Frontliners’ Healthcare, Emergency Services & Police, Tax Exclusion Hazardous Duty Service!

Thank you and Be safe America!

How it will be delivered

Once it reaches 100,000 votes, it should be viable to send to Congress without dismissal.


Reasons for signing

  • They deserve it!
  • Because its the right thing to do
  • I am health care worker

Updates

2021-01-31 10:32:37 -0500

100 signatures reached

2021-01-30 00:57:04 -0500

50 signatures reached

2021-01-29 13:05:34 -0500

25 signatures reached

2021-01-29 09:51:28 -0500

10 signatures reached